The Court noted that the Central Authority had issued a show cause notice dated 23.02.2023, while the other notices had been issued by the State of Himachal Pradesh. Intelligence based enforcement action can be initiated by any one of the Central or the State tax administrations despite the taxpayer having been assigned to the other administration. Parallel proceedings should not be initiated by other tax administration when one of the tax administrations has already initiated intelligence-based enforcement action. c. Upon receipt of such intimation from the assessee, the respective tax authorities shall communicate with each other to verify the veracity of the assessee’s claim. Any show cause notice issued in respect of a liability already covered by an existing show cause notice shall be quashed.